I may not be of much help as far as the tax treatment of the 108 shares. I have Quicken but an old version (2005). I enter the shares as "added" to show an entry if you already have a position in SPH (which I do). or create a new position for SPH at 0 cost. The 40 cents is nothing more than an income entry as cash. How it is treated as a tax issue is another story altogether. Maybe some folks on this board may give you some help. My guess is that you will have to deal with it when you sell the shares. Hope this helps.